Method and System for Delivering and Accessing Files

1. A method of delivering and accessing a tax return, comprising: preparing the tax return, via a computer, by a first party for a client; encoding, by a computer, the tax return as a computer-readable file; assigning, by a computer, the file to the client; assigning, by a computer, a monetary value to the file by the first party; uploading the file, by a computer, to a network-accessible database by the first party, wherein the database is accessible via a web portal; alerting the client, by an electronic message, that the file is available in the database; submitting payment, by a computer and network connection, via the web portal for the file by the client; transferring ownership, by a computer, of the file to the client after the client has submitted payment for the file; preventing, by a computer, the first party from altering the file after the client has submitted payment for the file, while the file is stored in the database of the web portal; accessing the file, via a computer and network connection, by the client; distributing, electronically, at least a portion of the payment submitted by the client to the first party; retaining, by the web portal, a percentage of the payment submitted by the client as a service fee for use of the web portal; wherein the tax return is a unique file prepared with information originally supplied by the client, and generated specifically for the client by the first party; wherein the database and the web portal are hosted by a party that is separate from the first party and the client; and authenticating the identity of the client with the computer before said accessing the file.

2. The method of claim 1 , further comprising: preventing by a computer, the accessing of the file by a second party until the second party has submitted payment for the file.

3. The method of claim 1 , further comprising: logging into a web portal, via a computer, by the first party, to upload the file to the database.

4. The method of claim 1 , further comprising: logging into a web portal, via a computer, by the client, to access the file.

5. The method of claim 1 , wherein the first party registers with a web portal prior to uploading the file.

6. The method of claim 1 , wherein the client registers with a web portal prior to submitting payment for the file.

7. The method of claim 1 , wherein the service fee is a predetermined amount negotiated between the first party and the web portal.

8. A method, comprising: receiving an association input from a service provider with a computer system that associates an electronic tax return file with a client, wherein the tax return file contains information that is unique to the client, wherein the tax return file is prepared by the service provider; associating the tax return file to the client in the computer system in response to said receiving the association input from the service provider; receiving a pricing input from the service provider with the computer system, wherein the pricing input sets the price for the tax return file; assigning a price to the tax return file with the computer system in response to said receiving the pricing input from the service provider; alerting the client to the availability of the tax return file on the computer system by sending an electronic communication from the computer system to the client, wherein said alerting occurs after said associating the tax return file to the client; preventing access by the client to the tax return file with the computer system; receiving payment for at least the price of the tax return file after said preventing access; transferring ownership, by a computer, of the file to the client after the client has submitted payment for the file; preventing, by the computer system, the service provider from altering the file after said receiving the payment, while the file is stored on the computer system; allowing access by the client to the tax return file on the computer system in response to said receiving the payment; retaining, by the computer system, a portion of the payment submitted by the client as a service fee for use of the computer system; authenticating the identity of the client with the computer system before said allowing access by the client to the tax return file; and transferring the payment amount less the service fee to the service provider after said receiving the payment.

9. The method of claim 8 , further comprising: setting the fee with the computer system based upon a pre-negotiated amount for each file.

10. The method of claim 8 , wherein the fee for said retaining is based upon a pre-negotiated amount for the client.

11. The method of claim 8 , further comprising: receiving with the computer system the tax return file uploaded by the service provider; and saving the tax return file in the computer system.

12. The method of claim 11 , further comprising: preparing the tax return file by the service provider based on the information that is unique to the client before said receiving.

13. The method of claim 8 , wherein the service provider is an accountant.